Nauru VAT / Sales Tax
Detailed vat / sales tax rates and rules for Nauru in 2026.
VAT / Sales TaxAUD
Nauru does not have a VAT or GST system. Import duties apply to goods entering the country and serve as a key revenue source alongside phosphate royalties and fishing license fees. The government has considered broadening its tax base but has not implemented a consumption tax.
Standard Rate
0%
Registration Threshold
Not applicable — no VAT/GST
How Nauru VAT / Sales Tax compares
Nauru’s standard VAT / sales tax rate of 0% is the 182nd highest of 203 countries TaxAtlas tracks, below the global average of 13.7% and Oceania’s regional average of 7.1%.
Nauru
0%
Oceania average
7.1%
Global average
13.7%
